At http://www.google.com/culturalinstitute/worldwonders/great-barrier-reef/
http://www.cnn.com/video/#/video/tech/2012/02/23/han-great-barrier-reef-virtual-dive.cnn
Google will put together a virtual dive of the Great Barrier Reef in Google Earth sometime later this year.
http://www.huffingtonpost.com/2012/02/23/google-seaview-great-barrier-reef_n_1296335.html
For more fun destinations via Google Earth, check out this site:
http://www.satellite-sightseer.com/
Happy Surfing!!